Quick answer
UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% on taxable income above that. Qualifying Free Zone Persons may benefit from 0% on qualifying income, and Small Business Relief may apply where revenue does not exceed AED 3,000,000, subject to conditions. Registration is generally required for all companies, even when no tax is payable. This calculator shows an indicative estimate only; a consultant review may be required for your exact position.
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Your indicative corporate tax note
How the 0% and 9% rates may apply
Your compliance checklist
Consultant review recommended. Based on the selected inputs, a qualified tax consultant should confirm your position before you rely on any figure.
This is an indicative estimate only, based solely on the ranges you selected. It is not a calculation of your final payable tax and it is not tax or legal advice. Actual liability depends on your accounts, adjustments, elections and status under the UAE corporate tax law.
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UAE corporate tax rate table
| Taxable income / status | Rate | Notes |
|---|---|---|
| Taxable income up to AED 375,000 | 0% | Applies to the first AED 375,000 of taxable income of most taxable persons |
| Taxable income above AED 375,000 | 9% | Standard rate on the amount above the 0% band |
| Qualifying Free Zone Person - qualifying income | 0% | Conditions apply: substance, qualifying activities, de minimis limits, compliance |
| Qualifying Free Zone Person - non-qualifying income | 9% | Non-qualifying income is generally taxed at the standard rate |
| Small Business Relief (revenue up to AED 3M) | Treated as no taxable income | Elective, subject to conditions, currently time-limited; not available to Qualifying Free Zone Persons |
Rates and conditions are set by the UAE corporate tax law and may change. Confirm current rules with the Federal Tax Authority.
Free zone company notes
- 0% is not automatic. A free zone company benefits from 0% only on qualifying income and only while it meets the Qualifying Free Zone Person conditions.
- Conditions include: adequate substance in the free zone, deriving qualifying income, staying within de minimis limits for non-qualifying revenue, transfer pricing compliance and audited financial statements.
- Mainland dealings matter. Income from mainland UAE customers is often non-qualifying, which may push part of your profit to the 9% rate.
- Failing the conditions can remove the qualifying status for the current and following periods, so the assessment should be reviewed by a professional.
Small Business Relief note
Small Business Relief may allow a resident taxable person with revenue up to AED 3,000,000 in the relevant tax period (and each earlier period within the relief window) to be treated as having no taxable income for that period. It is elective, must be claimed in the return, and does not apply to Qualifying Free Zone Persons or members of large multinational groups. The relief is currently time-limited, so whether it applies to your period should be confirmed with a consultant or against current Federal Tax Authority guidance.
Registration and filing checklist
- Register for corporate tax on EmaraTax (generally required even at 0%)
- Check your registration deadline - it depends on your licence details
- Determine your first tax period based on your financial year
- Keep proper accounting records and supporting documents
- Prepare financial statements (audited where required, e.g. revenue above AED 50M or QFZP status)
- Assess free zone qualifying status and elections such as Small Business Relief
- File the corporate tax return and pay any tax within 9 months of the financial year end
If you have not registered yet, corporate tax registration support from verified consultants can handle the EmaraTax process and confirm your deadlines.
UAE corporate tax FAQ
What is the UAE corporate tax rate?
The standard UAE corporate tax rate is 9% on taxable income above AED 375,000, and 0% on taxable income up to that amount. Qualifying Free Zone Persons may benefit from 0% on qualifying income. Rates and conditions are set by law and should be confirmed against current official guidance.
Who has to register for UAE corporate tax?
Generally all UAE companies, including free zone companies, are required to register for corporate tax with the Federal Tax Authority, even if their expected tax is zero. Many natural persons doing business above certain turnover levels are also in scope. Registration deadlines depend on your licence details.
How is UAE corporate tax calculated?
Corporate tax is calculated on taxable income, which starts from accounting profit and is adjusted according to the corporate tax law. As an indicative rule, the first AED 375,000 of taxable income is taxed at 0% and the amount above it at 9%. The exact calculation depends on adjustments, reliefs and your status, so this calculator shows an indicative figure only.
Do free zone companies pay 0% corporate tax?
Not automatically. A free zone company may benefit from 0% on qualifying income only if it meets the Qualifying Free Zone Person conditions, including adequate substance, qualifying activities and compliance requirements. Non-qualifying income is generally taxed at 9%. Whether you qualify usually requires a professional review.
What is Small Business Relief?
Small Business Relief may allow businesses with revenue up to AED 3,000,000 in the relevant tax period (and each prior period within the relief window) to be treated as having no taxable income for that period. It is elective, has conditions, and is currently time-limited, so check whether it applies to your case with a consultant.
Does corporate tax apply if my profit is below AED 375,000?
If your taxable income is below AED 375,000 the applicable rate on it is 0%, so no corporate tax is usually payable. You are still generally required to register, keep records and file a corporate tax return.
When do I need to file a corporate tax return?
A corporate tax return is generally due within 9 months of the end of the relevant financial year, and any tax due is payable in the same window. Your first tax period depends on your financial year. Missing deadlines can lead to penalties.
Do I need audited financial statements for corporate tax?
All taxable persons need to keep proper accounting records. Audited financial statements are required in specific cases, such as revenue above AED 50,000,000 or Qualifying Free Zone Person status. Even where an audit is not mandatory, clean bookkeeping makes compliance much easier.
Is this calculator official tax advice?
No. It provides an indicative estimate based only on the ranges you select, and it does not calculate your final payable tax. Your actual liability depends on your accounts, adjustments, elections and status under the corporate tax law. Always confirm with a qualified UAE tax consultant.
What happens if I do not register for corporate tax?
Failing to register or file on time can lead to administrative penalties. If you have not registered yet, it is usually best to check your deadline and complete the registration through EmaraTax as soon as possible, or ask a consultant to handle it.
Can Emirae.Pro connect me with a corporate tax consultant?
Yes. After you see your indicative result you can request a corporate tax review, and with your consent Emirae.Pro shares your request with verified UAE tax consultants who can confirm your position, handle registration and prepare your filings.
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